As we head into the final stretch of 2025, we're back on the mic to tackle some of the most common questions we hear about accountability advocacy. Whether your organization is calling out broken promises, uplifting community voices, or demanding action from those in power, this episode is all about giving nonprofit organizations the clarity, confidence, and tools to hold public officials accountable boldly and legally.

Attorneys for this episode

Natalie Ossenfort

Monika Graham

Victor Rivera

Shownotes

1. Can 501(c)(3) organizations participate in protests or rallies that are critical of the current administration without jeopardizing their tax-exempt status?

Yes, 501(c)(3) organizations can legally participate in protests or rallies that are critical of the current administration or its recent decisions as long as the advocacy connects to the organization's charitable purpose and the activities remain nonpartisan.

What's Allowed:

• Protesting specific policies, laws, or actions taken by elected officials or government agencies

• Organizing or participating in rallies that align with the organization's mission (e.g. immigrant rights, environmental justice, LGBTQ+ protections)

• Naming elected officials and holding them accountable for their actions taken in their official capacity

• Consulting with counsel about applicable laws and best practices

What's Not Allowed:

• Endorsing or opposing a candidate running for office, including incumbents up for reelection, even implicitly like connecting a stance on a specific issue and a political party or candidate (e.g. "Vote Pro-Choice")

• Participating in protests that are clearly organized by or for/in coordination with candidate campaigns or parties

• Timing a protest to coincide with an election with the intent to influence the outcome

• Violating any federal, state, or local laws, engaging in criminal activity such as unlawful assembly, disorderly conduct, obstruction of law enforcement, or inciting or aiding illegal acts

1. As the new Supreme Court term begins, are 501(c)(3)s allowed to educate the public about pending cases? What about organizing social media campaigns in response to recent decisions?

Yes, 501(c)(3) organizations are absolutely allowed to educate the public about Supreme Court cases, including pending decisions, and to organize social media campaigns in response to recent rulings.

But it may be wise to exercise best practices to ensure the work remains in compliance with IRS rules and regulations.

What's Allowed:

• Explaining the case's impact on the organization's mission and/or the community it serves

• Highlighting real stories, lived experiences, and systemic impacts to make the stakes unmistakably clear

• Publishing statements, issuing press releases, writing blog posts, speaking to the media, and launching social media campaigns to share the organization's position on an issue

• Drafting or joining others in filing an amicus brief

What's Not Allowed:

• Using language that directly or indirectly supports or opposes a candidate or group of candidates.

• Statements suggesting how to vote in an upcoming election in response to a Supreme Court (or other court's) decision.

1. To what extent can 501(c)(3) organizations engage in accountability advocacy? Are there specific guidelines when it comes to holding power accountable?

Yes, 501(c)(3) organizations can engage in accountability advocacy so long as the work remains nonpartisan and mission aligned. Holding public officials accountable for the impact of their actions is not political; it's principled. And it is not only legal, but a vital expression of a nonprofit's responsibility to the communities it serves.

What's Allowed:

• Criticizing or praising policies, actions, and decisions made by public officials

• Demanding transparency, equity, and accountability from Congress and administrative agencies

• Using creative, nonpartisan ways to engage in advocacy through art and collaboration (e.g. Create a "Wall of Faces" featuring images and stories of people who have been personally impacted by recent policy changes)

What's Not Allowed:

• Using language that suggests an elected official is not well suited for public office

• Linking policy criticisms directly to upcoming elections or campaigns

• Explicit or subtle suggestions about how individuals should vote in response to an elected official's actions

1. If you had to make one recommendation for groups wanting to engage in accountability advocacy, what would it be?

• Engage responsibly during election season: As you may know, Nov. 4 is election day in many places so we just wanted to give a friendly reminder that while 501(c)(3) organizations cannot support or oppose candidates, they can participate in nonpartisan activities—such as voter education, Get Out the Vote (GOTV) efforts, and issue awareness campaigns—focused on empowering voters and strengthening civic participation. Remember to only share materials or resources that are 501c3-safe and to train your staff and volunteers before engaging in an election-related activity.

• Stay mission-aligned and consistent: Focus your advocacy on issues that directly reflect your organization's mission, and comment on them consistently (not just when an election is near)

• Get loud and amplify your message: Use social media strategically to highlight your stance, mobilize supporters, and hold decision-makers accountable. Remember, it is an inexpensive yet powerful way to expand your reach and impact.

Resources

Rules of the Game: A Guide to Election-Related Activities for 501(c)(3) Organizations

Influencing Public Policy in the Digital Age

Accountability Advocacy for 501(c)(3)s

ROTG #142: SCOTUS Term Preview and Advocacy for 501(c)(3)s

Haunted by the Chaos? Perfect. Let's Talk Accountability Advocacy